An individual who has income from Guam, the CNMI, American Samoa, the Virgin Islands, or Puerto Rico will probably have to file a tax return with the tax department of one of the possessions. It is possible that you may have to file two annual tax returns: one with the possession's tax department and the other with the U.S. Internal Revenue Service.

You should ask for forms and advice about the filing of possession tax returns from that possession's tax department and not the Internal Revenue Service. In some situations you may have to determine if you are a resident or a nonresident of a certain possession. Contact the tax department of that possession for advice about this point.

The following discussions cover the general rules for filing returns in Guam, the CNMI, American Samoa, the Virgin Islands, and Puerto Rico.

A U.S. person who becomes a resident of American Samoa, Guam, or the CNMI may be subject to U.S. tax on U.S. source income, including gain from sales of certain U.S. assets, during the 10-year period beginning when the person becomes a resident. The U.S. person will be subject to U.S. tax on any gain from the disposition of U.S. property (including appreciated stock issued by a U.S. corporation) during this period.

Guam

Guam has its own tax system based on the same tax laws and tax rates that apply in the United States.

	Requests for advice about Guam residency and tax matters should be addressed to: Department of Revenue and Taxation Government of Guam P.O. Box 23607 GMF, GU 96921.
	The telephone number is (671) 472-7471. The fax number is (671) 472-2643. If you are a U.S. citizen with income from sources in Guam and the United States, you must file your income tax return as explained below with either Guam or the United States, but not both. You are not liable for any income tax to the jurisdiction with which you do not have to file.
	If you are a resident of Guam on the last day of your tax year, you should file your return with the: Department of Revenue and Taxation Government of Guam P.O. Box 23607 GMF, GU 96921. Include income from worldwide sources on the Guam return. Include any balance of tax due with your tax return.

Example. Gary Barker was a resident of Guam during the entire year. He received wages of $20,000 paid by a private employer and dividends of $4,000 from U.S. corporations that carry on business mainly in the United States.

He must file a 2001 income tax return with the Government of Guam. He reports his total income of $24,000 on the Guam return.

If you are a resident of the United States on the last day of your tax year, you should file your return with the: Internal Revenue Service Philadelphia, PA 19255-0215. Include income from worldwide sources on the U.S. return. Include any balance of tax due with your tax return.

If you are neither a resident of Guam nor a resident of the United States at the end of your tax year, you should file with Guam if you are a citizen of Guam but not otherwise a citizen of the United States (born or naturalized in Guam). If you are a U.S. citizen or resident but not otherwise a citizen or resident of Guam, you should file with the United States.

Example. William Berry, a U.S. citizen, was employed by a private company in Guam from June 1 through December 31, 2001. He received a salary of $20,000 during that period for his work in Guam, $4,000 in dividends from U.S. corporations that carry on business mainly in the United States, and $1,000 in interest from deposits in U.S. banks. William was advised by the Guam Department of Revenue and Taxation that he was not a resident of Guam. He must file a U.S. tax return. On his U.S. tax return, he reports the $4,000 of dividends, the $1,000 of interest, and the $20,000 Guam salary in addition to any income he had in 2001 before June 1.

Joint return. If you file a joint return, you should file it (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income would have to file (if you were filing separately). If the spouse with the greater adjusted gross income is a resident of Guam at the end of the tax year, file the joint return with Guam. If the spouse with the greater adjusted gross income is a resident of the United States at the end of the tax year, file the joint return with the United States. For this purpose, income is determined without regard to community property laws.

Example. Bill White, a U.S. citizen, was a resident of the United States, and his wife, a citizen of Guam, was a resident of Guam at the end of the year. Bill earned $25,000 as an engineer in the United States. His wife earned $15,000 as a teacher in Guam. Mr. and Mrs. White will file a joint return. Because Bill has the greater adjusted gross income, they must file their return with the United States and report the entire $40,000 on that return.

U.S. military employees. If you are a member of the U.S. Armed Forces stationed on Guam, you are not considered a resident of Guam and you must file your return with the United States. However, if you are a member of the military and a citizen of Guam, or if you are a civilian employee of the military, you are subject to the same rules described in the previous paragraphs.

Income tax withheld. Take into account tax withheld by both jurisdictions in determining if there is tax due or an overpayment.

Payment of estimated tax. If you have to pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your estimated tax payment is first due. Generally, you should make your quarterly payments of estimated tax to the jurisdiction where you made your original estimated tax payment. However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return.

If you make a joint payment of estimated tax, make your payment to the jurisdiction where the spouse who has the greater estimated adjusted gross income would have to pay (if a separate payment were made). For this purpose, income is determined without regard to community property laws.

Example. Bill West is single and files his return on a calendar year basis. He is a resident of the United States at the time that he must make his first payment of estimated income tax for the year. Since Bill does not expect to be a resident of Guam at the end of the year, he pays his estimated tax to the United States by April 15. Later in the year, however, Bill becomes a resident of Guam and receives income from Guam sources that causes him to refigure his estimated tax payments. The quarterly estimated tax payments must be made to the United States because he was a U.S. resident when his first payment of estimated tax was due. Because Bill is a resident of Guam at the end of his tax year, he must file his income tax return with Guam. On that return, he claims credit for the estimated tax payments made to the United States.

Early payment of estimated tax. If you make your first payment of estimated tax early and you do not send it to the jurisdiction to which you would have sent it if you had not made it early, make all later payments to the other jurisdiction.

Example. Lauren Post is single and files her return on a calendar year basis. On March 1, Lauren was a resident of the United States and made an early first payment of estimated income tax to the United States. She became a resident of Guam before the due date of her first payment of estimated tax (April 15), and remained a resident of Guam for the rest of the year. Lauren must make the rest of her payments of estimated tax to Guam because she is a resident of Guam on the date that her first payment of estimated tax is otherwise due. At the end of the year, Lauren will file her tax return with Guam and claim credit for all estimated tax payments on that return.

Estimated tax form. If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. You can use the payment vouchers in the Form 1040-ES package for your payments, or you can pay by credit card using a pay-by-phone system or direct debit if you are filing Form 1040 or Form 1040A electronically.

If your estimated income tax obligation is to Guam, use their forms to figure your estimated income tax and make your payments. You will have to separately figure your estimated self-employment tax (you can use the Form 1040-ES package) and make payments with the payment vouchers to the address given in the Form 1040-ES instructions.

Information return. If your adjusted gross income from all sources is at least $50,000, your gross income consists of at least $5,000 from sources in Guam, and you file a U.S. income tax return, attach Form 5074 to Form 1040.

Note. Guam and the United States have entered into an implementing agreement. The effective date of the agreement, however, has been indefinitely postponed. When the agreement goes into effect, the following rules may apply.

• Guam may enact its own laws for taxing residents of Guam as well as for taxing income sourced in Guam (or income effectively connected with a trade or business in Guam) and paid to a nonresident.
• Individuals who are bona fide residents of Guam and have income sourced outside Guam, the CNMI, or American Samoa may have to file a U.S. tax return.
• Individuals who are bona fide residents of Guam and have income sourced in any of the three possessions may be able to treat that income as exempt from U.S. income tax under the possession exclusion rules.

Double taxation. A mutual agreement procedure exists to settle cases of double taxation between the United States and Guam. See Double Taxation under Filing Tax Returns, earlier.

The Commonwealth of the Northern Mariana Islands

The Commonwealth of the Northern Mariana Islands (CNMI) has its own tax system based partly on the same tax laws and tax rates that apply to the United States and partly on local taxes imposed by the CNMI government.

Requests for advice about CNMI residency and tax matters should be addressed to: Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. O. Box 5234, CHRB Saipan, MP 96950.

If you are a U.S. citizen with income from the CNMI and the United States, you must file your income tax return with either the CNMI or the United States as explained below. Do not file with both. You are not liable for tax to the jurisdiction with which you do not have to file.

If you are a resident of the CNMI on the last day of your tax year, you should file your return with the Division of Revenue and Taxation at the address above.

Include income from worldwide sources on the CNMI return. Include any balance of tax due with your tax return.

If you are a resident of the United States on the last day of your tax year, you should file your return with the Internal Revenue Service Center, Philadelphia, PA 19255-0215.

Include income from worldwide sources on the U.S. return. Include any balance of tax due on your tax return.

If you are neither a resident of the CNMI nor a resident of the United States at the end of your tax year, but you are a citizen of the CNMI, you should file with the Division of Revenue and Taxation. File with the Internal Revenue Service Center if you are a citizen of the United States.

Joint return. If you file a joint return, you should file it (and pay the tax) with the jurisdiction where the spouse who has the greater adjusted gross income would have to file (if you were filing separately). If the spouse with the greater adjusted gross income is a resident of the CNMI at the end of the tax year, file the joint return with the CNMI. If the spouse with the greater adjusted gross income is a resident of the United States at the end of the tax year, file the joint return with the United States. For this purpose, income is determined without regard to community property laws.

Income tax withheld. Take into account income tax withheld by both jurisdictions in determining if there is tax due or an overpayment.

Payment of estimated tax. If you must pay estimated tax, make your payment to the jurisdiction where you would file your income tax return if your tax year were to end on the date your first payment of estimated tax is due. Generally, you should make your quarterly payments of estimated tax to the jurisdiction where you made your first payment of estimated tax. However, estimated tax payments to either jurisdiction will be treated as payments to the jurisdiction with which you file the tax return.

If you make a joint payment of estimated tax, make the payment to the jurisdiction where the spouse who has the greater estimated adjusted gross income would have to pay (if a separate payment were made). For this purpose, income is determined without regard to community property laws.

Early payment of estimated tax. If you make your first payment of estimated tax early and you do not send it to the jurisdiction to which you should have made it, make all later payments to the jurisdiction to which the first payment should have been made had you not made it early.

Estimated tax form. If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. You can use the payment vouchers in the Form 1040-ES package for your payments, or you can pay by credit card using a pay-by-phone system or direct debit if you are filing Form 1040 or Form 1040A electronically.

If your estimated income tax obligation is to the CNMI, use their forms to figure your estimated income tax and make your payments. You will have to separately figure your estimated self-employment tax (you can use the Form 1040-ES package) and make payments with the payment vouchers to the address given in the Form 1040-ES instructions.

Information return. If your adjusted gross income from all sources is at least $50,000, your gross income consists of at least $5,000 from sources in the CNMI, and you file a U.S. income tax return, attach Form 5074 to Form 1040.

Note. When the CNMI and the United States enter into an implementing agreement, the CNMI may enact its own laws for taxing residents of the CNMI as well as for taxing income sourced in the CNMI (or income effectively connected with a trade or business in the CNMI) and paid to a nonresident. Individuals who are bona fide residents of the CNMI and have income sourced outside the CNMI, Guam, or American Samoa may have to file a U.S. tax return. Individuals who are bona fide residents of the CNMI and have income sourced in any of the three possessions may be able to exclude that income under the possession exclusion rules when an implementing agreement is in effect.

American Samoa

American Samoa has its own separate and independent tax system. Although its tax laws are modeled on the U.S. Internal Revenue Code, there are certain differences.

Requests for advice about matters connected with Samoan taxation should be sent to: Tax Division Government of American Samoa Pago Pago, American Samoa 96799.

Residents of American Samoa. If you are a U.S. citizen and a resident of American Samoa, you must report your gross income from worldwide sources on your Samoan tax return. If you report non-Samoan source income on your Samoan tax return, you can claim a credit against your Samoan tax liability for income taxes paid on that income to the United States, a foreign country, or another possession.

If you are a resident of American Samoa for part of the tax year and you then leave American Samoa, you must file a tax return with American Samoa for the part of the year you were present in American Samoa.

Bona fide residents of American Samoa include military personnel whose official home of record is American Samoa.

Nonresidents of American Samoa. If you are a nonresident of American Samoa, you should report only income from Samoan sources on your Samoan tax return. U.S. citizens residing in American Samoa are considered residents of American Samoa for income tax purposes.

U.S. Government employees. If you are employed in American Samoa by either the U.S. Government or any of its agencies, or by the Government of American Samoa, you are subject to tax by American Samoa on your pay from either government. Whether you are subject to tax by American Samoa on your non-Samoan source income depends on your status as a resident or nonresident.

Wages and salaries paid by the Governments of the United States and American Samoa to their employees are also subject to U.S. federal income tax. These payments do not qualify for the possession exclusion, discussed earlier.

If you report government wages on both your U.S. and Samoan tax returns, you can take a credit on your U.S. tax return for income taxes paid or accrued to American Samoa. Figure that credit on Form 1116, and attach that form to your U.S. tax return, Form 1040. Show your wages paid for services performed in American Samoa on line 1 of Form 1116 as income from sources in a possession.

Estimated tax. If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. You can use the payment vouchers in the Form 1040-ES package for your payments, or you can pay by credit card using a pay-by-phone system or direct debit if you are filing Form 1040 or Form 1040A electronically.

Double taxation. A mutual agreement procedure exists to settle cases of double taxation between the United States and American Samoa. See Double Taxation under Filing Tax Returns, earlier.

The Virgin Islands

An important factor in Virgin Islands taxation is whether, on the last day of the tax year, you are a bona fide resident of the Virgin Islands. If you are a temporary worker on the last day of the tax year, you may or may not be a bona fide resident of the Virgin Islands. You should contact the Virgin Islands Bureau of Internal Revenue for more information.

Resident of the Virgin Islands. If you are a bona fide resident of the Virgin Islands on the last day of the tax year, you must file your tax return on Form 1040 with the Government of the Virgin Islands and pay the entire tax due to the Virgin Islands. You do not have to file with the IRS for any tax year in which you are a bona fide resident of the Virgin Islands on the last day of the year, provided you report and pay tax on your income from all sources to the Virgin Islands and identify the source(s) of the income on the return. If you have non-Virgin Islands source income, you must also file Virgin Islands Form 1040 INFO, Non-Virgin Islands Source Income of Virgin Islands Residents, with the Virgin Islands Bureau of Internal Revenue.

	You can get Form 1040 INFO by contacting: Virgin Islands Bureau of Internal Revenue 9601 Estate Thomas Charlotte Amalie St. Thomas, U.S. Virgin Islands 00802.
	The telephone number is (340) 774-5865. The fax number is (340) 714-9336.

Example. Mr. and Mrs. Maple left the United States on June 15, 2001, and arrived in the Virgin Islands on the same day. They qualified as bona fide residents of the Virgin Islands on the last day of their tax year, December 31, 2001.

Mr. and Mrs. Maple file Form 1040 with the Government of the Virgin Islands and attach a Form 1040 INFO. The Maples report their worldwide income and pay the entire tax for the year to the Virgin Islands. Even though they lived in the United States part of the year, their income tax obligations for that year are completely satisfied by filing their return with, and paying their tax to, the Virgin Islands Bureau of Internal Revenue.

Non-Virgin Islands resident with Virgin Islands income. If you are not a bona fide resident of the Virgin Islands on the last day of your tax year, you must file identical tax returns with the United States and the Virgin Islands if you have:

1. Income from sources in the Virgin Islands, or,
2. Income effectively connected with the conduct of a trade or business in the Virgin Islands.

File the original return with the United States and file a copy of the U.S. return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue by the due date for filing Form 1040.

The amount of tax you must pay to the Virgin Islands is figured as follows:

Form 8689 is used for this computation. You must complete this form and attach it to each copy of your return. You should pay any tax due to the Virgin Islands when you file your return with the Virgin Islands Bureau of Internal Revenue. You receive credit for taxes paid to the Virgin Islands by including the amount on Form 8689, line 32, in the total on Form 1040, line 66. On the dotted line next to line 66, enter "Form 8689" and show the amount.

Do not enter the amount from Form 8689, line 36 on Form 1040.

See the illustrated example at the end of this publication.

Where to file. If you are not a bona fide resident of the Virgin Islands but you have income from the Virgin Islands, you must file Form 1040 and all attachments with the Internal Revenue Service Center, Philadelphia, PA 19255-0215, and with the Virgin Islands Bureau of Internal Revenue.

If you are a bona fide resident of the Virgin Islands you should file your return with: Virgin Islands Bureau of Internal Revenue 9601 Estate Thomas Charlotte Amalie St. Thomas, U.S. Virgin Islands 00802.

Contact that office for information about filing your Virgin Islands tax return.

Extensions of time to file. You can get an automatic 4-month extension of time to file your tax return. See Extensions of time to file under Filing Tax Returns, earlier. Bona fide residents of the Virgin Islands must file paper Form 4868 with the Virgin Islands Bureau of Internal Revenue. Non-Virgin Islands residents should file separate extension requests with the IRS and the Virgin Islands Bureau of Internal Revenue and make any payments due to the respective jurisdictions. However, the Virgin Islands Bureau of Internal Revenue will honor an extension request that was timely filed with the IRS.

If you need more time after filing Form 4868, file Form 2688. For more information, see the Form 2688 instructions.

Double taxation. A mutual agreement procedure exists to settle cases of double taxation between the United States and the Virgin Islands. See Double Taxation under Filing Tax Returns, earlier.

The Commonwealth of Puerto Rico

The Commonwealth of Puerto Rico has its own separate and independent tax system. Although it is modeled after the U.S. system, there are differences in law and tax rates. If you are a U.S. citizen with income from Puerto Rico, you may be liable for Puerto Rican taxes. You may also be liable for filing a U.S. tax return.

	Requests for information about the filing of Puerto Rican tax returns should be addressed to the Bureau of Income Tax at the following address: Department of the Treasury Tax Assistance and Legislation Bureau P.O. Box 50065 San Juan, Puerto Rico 00902-6265.
	The telephone number is (787) 721-2020, extension 3611. To obtain Puerto Rican tax forms, contact the Forms and Publications Division Office at the above address or call (787) 721-2020, extensions 2643, 2645, or 2646.

Residents of Puerto Rico. If you are a U.S. citizen and also a resident of the Commonwealth of Puerto Rico for the entire tax year, you generally must include income from worldwide sources on your Puerto Rican return. Wages and cost-of-living allowances paid by the U.S. Government for working in Puerto Rico are subject to Puerto Rican tax. However, cost-of-living allowances paid by the U.S. government are exempt from Puerto Rican tax if you meet certain requirements. Advice about possible tax benefits under the Puerto Rican investment incentive programs is available from the Puerto Rican tax authorities. If you report U.S. source income on your Puerto Rican tax return, you can claim a credit against your Puerto Rican tax, up to the amount allowable, for income taxes paid to the United States.

Nonresidents of Puerto Rico. If you are a U.S. citizen and are not a resident of Puerto Rico, include only your income from Puerto Rican sources on your Puerto Rican return. Wages for services performed in Puerto Rico for the U.S. Government or for private employers is income from Puerto Rican sources.

U.S. taxation. As a U.S. citizen, you must report gross income from worldwide sources, regardless of where you live. However, a special rule applies if you are a bona fide resident of Puerto Rico for an entire tax year, or have been a bona fide resident of Puerto Rico for at least 2 years and later change your residence from Puerto Rico during a tax year.

Income. Under the special rule, income you receive from Puerto Rican sources during your residence in Puerto Rico is exempt from U.S. tax. This includes income for the period of Puerto Rican residence in the year you change your residence from Puerto Rico if you resided there at least 2 years before the change. However, income you receive for services performed in Puerto Rico as an employee of the United States is not exempt from U.S. income tax.

Deductions and credits. Deductions and credits that specifically apply to your exempt Puerto Rican income are not allowable on your U.S. income tax return.

Deductions that do not specifically apply to any particular type of income must be divided between your income from Puerto Rican sources and income from all other sources to find the part that you can deduct on your U.S. tax return. Examples of deductions that do not specifically apply to a particular type of income are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, and real estate taxes and mortgage interest on your home).

To find the part of a deduction that is allowable, multiply the deduction by the following fraction.

Example. You and your spouse are both under 65 and U.S. citizens who are bona fide residents of Puerto Rico for the entire year. You file a joint income tax return. During 2001, you earned $15,000 from Puerto Rican sources and your spouse earned $25,000 from the U.S. Government. You have $16,000 of itemized deductions that do not apply to any specific type of income. These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), by multiplying the deduction by the following fraction:

SCHEDULE A (Form 1040) - Itemized deductions should be modified as shown below:

Medical Expenses

Real Estate Taxes

Home Mortgage Interest

Charitable Contributions (cash contributions)

Enter on Schedule A (Form 1040) only the allowable portion of each deduction.

Personal exemptions are allowed in full and need not be divided. However, they may be phased out depending upon your adjusted gross income and filing status.

Standard deduction. The standard deduction does not specifically apply to any particular type of income. To find the amount you can claim on line 36 of Form 1040, multiply your standard deduction by the fraction given earlier. In the space above line 36, print "Standard deduction modified due to exempt income under section 933."

Make this computation before you determine if you must file a U.S. tax return, because the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status.

Example. James and Joan Brown, both under 65, are U.S. citizens and bona fide residents of Puerto Rico. They file a joint income tax return. During 2001, they received $15,000 of income from Puerto Rican sources and $8,000 of income from sources outside Puerto Rico. They do not itemize their deductions. Their allowable standard deduction for 2001 is figured as follows:

The Browns do not have to file a U.S. income tax return because their gross income ($8,000) is less than their allowable standard deduction plus their exemptions ($2,643 + $5,800 = $8,443).

Foreign tax credit. If you are a U.S. citizen and your Puerto Rican income is not exempt, you must report that income on your U.S. tax return along with income from sources outside Puerto Rico. However, you can claim a foreign tax credit, figured on Form 1116, for income taxes paid to Puerto Rico on the Puerto Rican income that is not exempt.

You cannot claim a foreign tax credit for taxes paid on exempt income. If you have income from Puerto Rican sources, such as U.S. Government wages, that is not exempt, and you have income from Puerto Rican sources that is exempt, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the exempt income. You make this reduction for each separate income category. To find the amount of this reduction, use the following formula for each income category.

You enter the amount of the reduction on line 12 of Form 1116.

Example. John and Mary Reddy are U.S. citizens and were bona fide residents of Puerto Rico during all of 2001. They file a joint tax return. The following table shows their exempt and taxable income for U.S. federal income tax purposes.

	Taxable	Exempt
John's wages from U.S. Government	$25,000
Mary's wages from a Puerto Rican corp.		$15,000
Dividend from Puerto Rican corp. doing business in Puerto Rico		200
Dividend from U.S. corp. doing business in U.S.*	1,000
Totals	$26,000	$15,200
*Income from sources outside Puerto Rico is taxable.

John and Mary must file 2001 income tax returns with both Puerto Rico and the United States. They have gross income of $26,000 for U.S. tax purposes. They paid taxes to Puerto Rico of $4,000. The tax on the wages is $3,980 and the tax on the dividend from the Puerto Rican corporation is $20. They figure their foreign tax credit on two Forms 1116, which they must attach to their U.S. return. They fill out one Form 1116 for wages and one Form 1116 for the dividend. John and Mary figure the Puerto Rican taxes on exempt income as follows.

• Wages: $15,000 × $40,000 × $3,980 = $1,493
• Dividend: $200 × $200 × $20 = $20

They enter $1,493 on line 12 of the Form 1116 for wages and $20 on line 12 of the Form 1116 for the dividend.

Earned income credit. Even if you maintain a household in Puerto Rico that is your principal home and the home of your qualifying child, you cannot claim the earned income credit on your U.S. tax return. This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the Armed Forces of the United States.

Estimated tax. If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. You can use the payment vouchers in the Form 1040-ES package for your payments, or you can pay by credit card using a pay-by-phone system or direct debit if you are filing Form 1040 or Form 1040A electronically.

Double taxation. A mutual agreement procedure exists to settle cases of double taxation between the United States and the Commonwealth of Puerto Rico. See Double Taxation under Filing Tax Returns, earlier.

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